Madras High Court
Southern Cotspinners Coimbatore ... vs The State Of Tamil Nadu on 2 August, 2022
W.P.Nos.29943 & 29944 of 2017
IN THE HIGH COURT OF JUDICATURE AT MADRAS
DATED: 02.08.2022
CORAM:
THE HONOURABLE MR.JUSTICE R.SUBRAMANIAN
W.P.Nos.29943 & 29944 of 2017
and
W.M.P.Nos.32451 to 32454 of 2017
Southern Cotspinners Coimbatore Pvt. Ltd.,
HTSC No.283,
311/1, Nagamanaikenpalayam, Pattanam(PO),
Coimbatore – 641016.
Rep. By its Managing Director, S.V.Devarajan .. Petitioner in
W.P.No.29943 of 2017
Southern Cotspinners Coimbatore Pvt. Ltd.,
HTSC No.417,
429/2, Pattanampudur, Pattanam Post,
Coimbatore – 641016,
Rep. By its Managing Director, S.V.Devarajan ..Petitioner in
W.P.No.29944 of 2017
Vs.
1.The State of Tamil Nadu,
Rep. By its Secretary to Government,
Energy Department,
Fort St. George, Chennai 600 009.
2. The Chairman and Managing Director,
TANGEDCO Ltd.,
144, Anna Salai, Chennai 600 002.
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W.P.Nos.29943 & 29944 of 2017
3. The Superintending Engineer,
TANGEDCO Ltd.,
Coimbatore Metro Electricity Distribution Circle,
Coimbatore .. Respondents in both WPs
Common Prayer: Writ Petitions filed under Article 226 of the Constitution of
India seeking issuance of Writ of Mandamus, forbearing the 2nd and 3rd
respondents from demanding and collecting the tax on maximum demand
charge s from the petitioner in H.T.SC.No.283, H.T.SC.No.417, as per the
orders of the Hon'ble Supreme Court of India, New Delhi on 31.08.2012 in
SLP (C) No.24993 of 2012 and 25522 of 2012 etc, Batch in M/s. Sri Krishna
Alloys & Etc., vs. Union of India and others etc.
For Petitioner in both WPs : Mr.S.P.Parthasarathy
For Respondents in both WPs : Mr.K.Suresh
Government Advocate for R1
Mr.M.Abul Kalam
Standing Counsel for R2 & R3
COMMON ORDER
The prayer in the Writ Petition reads as follows:
“to issue a Writ of Mandamus, forbearing the 2nd
and 3rd respondents from demanding and collecting the tax on
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W.P.Nos.29943 & 29944 of 2017
maximum demand charges from the petitioner, in H.T. SC.
No.492 and H.T. SC. No.405 respectively as per the orders of
the Hon'ble Supreme Court of India, New Delhi on 31.08.2012
in SLP (C) No.24993 of 2012 and 25522 of 2012 etc, Batch in
M/s. Sri Krishna Alloys & Etc., vs. Union of India and others
etc.”
2. It is not in dispute that the right of the respondents to demand
and collect tax on the maximum demand charges has been affirmed by this
Court earlier and the same is under challenge before the Hon’ble Supreme
Court. The Hon’ble Supreme Court had passed interim orders restraining the
Board from taking coercive steps for non-payment of tax on demand charges.
A Division Bench of this Court had also passed orders stating that the
ultimate fate of the cases would depend on the judgment of the Hon’ble
Supreme Court and the benefit of the interim order would enure to the benefit
of the consumers till then.
3. In view of the same, these Writ Petitions are disposed of with
the observation that the benefit of the interim orders of the Hon’ble Supreme
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W.P.Nos.29943 & 29944 of 2017
Court would enure to the petitioners also and the parties will abide by the
decision of the Hon’ble Supreme Court in the pending Appeals before it. It is
made clear that the petitioners shall pay the other charges. No costs.
Consequently, connected miscellaneous petitions are closed.
02.08.2022
kkn
Index:No
Internet:Yes
Speaking
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W.P.Nos.29943 & 29944 of 2017
To:-
1.The Secretary to Government,
Government of Tamil Nadu,
Energy Department,
Fort St. George, Chennai 600 009.
2. The Chairman and Managing Director,
TANGEDCO Ltd.,
144, Anna Salai, Chennai 600 002.
3. The Superintending Engineer,
TANGEDCO Ltd.,
Coimbatore Metro Electricity Distribution Circle,
Coimbatore.
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W.P.Nos.29943 & 29944 of 2017
R.SUBRAMANIAN, J.
KKN
W.P.Nos.29943 & 29944 of 2017
and
W.M.P.Nos.32451 to 32454 of 2017
02.08.2022
https://www.mhc.tn.gov.in/judis
